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UPVAT : UTTAR PRADESH VAT ACT & RULES
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The Uttar Pradesh Value Added Tax Act, 2008 (As On April 01, 2010) The Uttar Pradesh Value Added Tax Rules, 2008 (As On April 01, 2010)       


1. Short title and commencement 2. Definitions 3. Incidence and levy of tax 4. Levy of tax on turnover of sale 5. Levy of tax on turnover of purchase 6. Composition of tax liability 6A. Compounding of tax and penalties in certain cases 7. Tax not to be levied on turnover of certain sales and purchases 8. Liability on fraudulent issuance and procurement of tax invoice and sale invoice 9. Liability of firm, association of persons and Hindu undivided family 10. Tax due from deceased person payable by his representatives 11. Tax liability in case of minor or incapacitated person 12. Liability in case of court of wards 13. Input tax credit 14. Reverse input tax credit 15. Net amount of tax payable and treatment of input tax credit exceeding tax liability 16. Burden of proof 17. Registration of dealers 18. Voluntary Registration 19. Security in the interest of revenue 20. Quoting of Taxpayers’ Identification Number 21. Accounts and documents to be maintained by dealer 22. Tax invoice, sale invoice and purchase invoice to be issued by dealer 23.Realisation of tax on sale or purchase of goods 24. Submission of tax returns 25. Assessment of tax for a tax period 26. Assessment for an assessment year 26A. Special provision relating to casual traders 27. Self Assessment 28. Assessment of tax after examination of records 29. Assessment of tax of turnover escaped from assessment 30. Rounding off of turnover and tax 31. Rectification of mistakes 32. Power to set aside ex parte order of assessment or penalty 33. Payment and recovery of tax 34. Tax deduction at source 35. Allotment of tax deduction number to a person responsible for making tax deduction at source 36. Recovery or refund of petty amounts to be ignored 37. Recovery of tax in case of a company under liquidation 38. Liability of director of private company in liquidation 39. Power to grant instalments 40. Refund and adjustment 40A. Withholding of refund in certain cases 41. Provisional Refund 42. Tax deferment 43. Procedure for disbursement of amount wrongly realized by dealers as tax 44. Tax audit 45. Power to order production of accounts and power of entry, inspection, search and seizure 46.Power of inspection, search and seizure in case of a person other than dealer 47.Power to seek information and to summon witness 48. Power to seize goods 49.Establishment of check–post and Barrier 50. Import of goods into the State by road against declaration 51. Import of goods into the State by rail, river, air, post or courier 52. Issue of authorisation for transit of goods through the State 53. Power to seek assistance from police 54. Penalties in certain cases 55. Appeal 56. Revision by the Commissioner 57.Tribunal 58.Revision by High Court in special cases 59. Determination of disputed question by the Commissioner 60. Orders against which no appeal or revision shall lie 61. Additional evidence in appeal 62. Constitution of the Settlement Commission 63. Staff of the Settlement Commission 64. Reference of the case to the Settlement Commission 65. Procedure to be adopted by the Settlement Commission 66. Objection to Jurisdiction 67. Indemnity 68. Bar to certain proceedings 69.Certain information to be confidential 70. Allotment of commodity code 71.Facility to sick industrial units 72. Fees in certain cases 73. Transfer to defraud revenue void 74. Power to issue notifications 75. Information to be furnished regarding change of business 76. Power to collect statistics 77. Tax to be first charge on property 78. Board of State Taxes 79. Power to make rules 80. Power to remove difficulties 81. Repeal and savings